Forensic Reports and Testimony

Discover how to detect fraud, biases, or errors in your data using Access or Excel With over 300 images, Forensic Analytics reviews and shows how twenty substantive and rigorous tests can be used to detect fraud, errors, estimates, or biases in your data. For each test, the original data is shown with the steps needed to get to the final result. The tests range from high-level data overviews to assess the reasonableness of data, to highly focused tests that give small samples of highly suspicious transactions. These tests are relevant to your organization, whether small or large, for profit, nonprofit, or government-related. Demonstrates how to use Access, Excel, and PowerPoint in a forensic setting Explores use of statistical techniques such as Benford's Law, descriptive statistics, correlation, and time-series analysis to detect fraud and errors Discusses the detection of financial statement fraud using various statistical approaches Explains how to score locations, agents, customers, or employees for fraud risk Shows you how to become the data analytics expert in your organization Forensic Analytics shows how you can use Microsoft Access and Excel as your primary data interrogation tools to find exceptional, irregular, and anomalous records.

Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting «Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!»—Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention «Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative.» —Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University «Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike.»—Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC

A comprehensive and innovative guide to teaching, learning and assessment in forensic science education and practitioner training Includes student exercises for mock crime scene and disaster scenarios Addresses innovative teaching methods including apps and e-gaming Discusses existing and proposed teaching methods

Get the latest tools in fraud auditing and get rid of fraud in your organization With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to: Recognize the characteristics of organizations in which fraud is likely to occur Detect and deter accounting fraud, using the most recently developed techniques Conduct an efficient, systematic fraud investigation Use the latest methods for documenting fraud and preparing evidence-and much more PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition «An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place.» —George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program «The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination.» —Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC «This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail.» —Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University

Methodologies and Challenges in Forensic Linguistic Casework Discover more about Forensic Linguistics, a fascinating cross-disciplinary field from an international team of renowned contributors Methodologies and Challenges in Forensic Linguistic Casework provides an overview of the range of forensic linguistic casework typically found in investigative and judicial contexts. In these case studies, the authors demonstrate how linguistic theory is applied in real-life forensic situations and the constraints and challenges they have to deal with. Drawing on linguistic expertise from the USA and Europe involving casework in English, Spanish, Danish and Portuguese, our contributing practitioners exemplify the most common types of text analysis such as identifying faked texts, suspect profiling, analyzing texts whose authorship is questioned, and giving expert opinions on meaning and understanding. Methodologies and Challenges in Forensic Linguistic Casework is designed for investigators and legal practitioners interested in the use of language analysis for investigative or evidentiary purposes, as well as for students and researchers wanting to understand how linguistic theory and analysis may be applied to solving real-life forensic problems using current best practice.

The second edition of Children’s Testimony is a fully up-to-date resource for practitioners and researchers working in forensic contexts and concerned with children's ability to provide reliable testimony about abuse. Written for both practitioners and researchers working in forensic contexts, including investigative interviewers, police officers, lawyers, judges, expert witnesses, and social workers Explores a range of issues involved with children's testimony and their ability to provide reliable testimony about experienced or witnessed events, including abuse Avoids jargon and highly technical language Includes a comprehensive range of contributions from an international group of practitioners and researchers to ensure topicality and relevance

Fully revised, the proven primer on forensic accounting with all-new cases A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud. Updated with new cases and new material on technology tools in forensic accounting Covers the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field Covers investigative and legal issues along with accounting schemes Written by a team of recognized experts in the field of forensic accounting, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.

The Forensic Examination and Interpretation of Tool Marks brings together key techniques and developments in the field of tool marks in forensic science and explains clearly how tool mark analysis can be used within forensic investigation. The purpose of this book is to bring together as much of this information as possible in an accessible manner. The book deals with all aspects of tool mark evidence from crime scene to courtroom. The examination of a wide variety of different tool marks are discussed, including those made by specific tools such as saws and in complex materials such as bone. The general principles and techniques used in tool mark examinations can also be applied to some other closely related fields. Therefore, sections on the examination of manufacturing marks, including those on plastic film items, and physical fit comparisons are also included. The book will be of interest to a wide range of people and not just to tool mark examiners and people studying forensic science. It will be of use to crime scene examiners, officers investigating crimes where tool marks are found and members of the legal professions. Brings together key techniques and developments within the field of tool mark investigation. Includes material on examining tool marks at the crime scene and in the laboratory, interpretation and evaluation issues and how tool mark evidence should be presented in court. Covers specialized tool mark examinations, manufacturing marks, including those on plastic film items, and physical fits. Includes a large range of illustrations and photographs. Invaluable reference for practicing forensic scientists, students of forensic sciences, members of the legal professions and crime scene investigators, enabling them to recognise the importance of tool marks within an investigation. An extremely valuable resource in the on-going debate regarding the evidential value of tool marks in court. Part of the ‘Essentials in Forensic Science’ book series.

Forensic Chemistry: Fundamentals and Applications presents a new approach to the study of applications of chemistry to forensic science. It is edited by one of the leading forensic scientists with each chapter written by international experts specializing in their respective fields, and presents the applications of chemistry, especially analytical chemistry, to various topics that make up the forensic scientists toolkit. This comprehensive, textbook includes in-depth coverage of the major topics in forensic chemistry including: illicit drugs, fibers, fire and explosive residues, soils, glass and paints, the chemistry of fingerprint recovery on porous surfaces, the chemistry of firearms analysis, as well as two chapters on the key tools of forensic science, microscopy and chemometrics. Each topic is explored at an advanced college level, with an emphasis, throughout the text, on the use of chemical tools in evidence analysis. Forensic Chemistry: Fundamentals and Applications is essential reading for advanced students of forensic science and analytical chemistry, as well as forensic science practitioners, researchers and faculty, and anyone who wants to learn about the fascinating subject of forensic chemistry in some depth. This book is published as part of the AAFS series ‘Forensic Science in Focus’.

This book provides guidance on building survey work for typical residential, commercial and industrial buildings, with advice on how to diagnose a wide range of defects. It considers both modern and older construction methods, together with new and traditional materials. The particular problems of alteration and renovation work are discussed, with guidance on how to carry out measured surveys. A separate chapter covers survey problems after flood and fire damage, and the legal section takes account of recent developments in case law relating to inspections and surveys of properties. This new edition continues to provide a thorough treatment of all the key issues relating to surveying buildings, dealing with the problems that surveyors are likely to encounter when inspecting buildings. Changes for the new edition include: Examples and references have been updated Evaluation of condition rating systems for domestic and commercial buildings A new section on the home condition reports More information on slate defects Bibliography revised and expanded, to make it more comprehensive Additional appendix showing the home condition report format